26 U.S.C. § 4101

1. (a)
   1. (1)Every person required by the Secretary to register under this section with respect to the tax imposed by section 4041(a) or 4081, every person producing or importing biodiesel (as defined in section 40A(d)(1)) or alcohol (as defined in section 6426(b)(4)(A)), every person producing or importing sustainable aviation fuel (as defined in section 40B), every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z), and every person producing second generation biofuel (as defined in section 40(b)(6)(E)) shall register with the Secretary at such time, in such form and manner, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section.
   2. (2)The Secretary shall require registration by any person which—
      1. (A)operates a terminal or refinery within a foreign trade zone or within a customs bonded storage facility, or
      2. (B)holds an inventory position with respect to a taxable fuel in such a terminal.
   3. (3)Every operator of a vessel required by the Secretary to register under this section shall display proof of registration through an identification device prescribed by the Secretary on each vessel used by such operator to transport any taxable fuel.
   4. (4)The Secretary shall require registration by any person which—
      1. (A)extends credit by credit card to any ultimate purchaser described in subparagraph (C) or (D) of section 6416(b)(2) for the purchase of taxable fuel upon which tax has been imposed under section 4041 or 4081, and
      2. (B)does not collect the amount of such tax from such ultimate purchaser.
   5. (5)Under regulations prescribed by the Secretary, a person (other than a corporation the stock of which is regularly traded on an established securities market) shall be required to reregister under this section if after a transaction (or series of related transactions) more than 50 percent of ownership interests in, or assets of, such person are held by persons other than persons (or persons related thereto) who held more than 50 percent of such interests or assets before the transaction (or series of related transactions).
2. (b)
   1. (1)Under regulations prescribed by the Secretary, the Secretary may require, as a condition of permitting any person to be registered under subsection (a), that such person—
      1. (A)give a bond in such sum as the Secretary determines appropriate, and
      2. (B)agree to the imposition of a lien—Rules similar to the rules of section 6323 shall apply to the lien imposed pursuant to this paragraph.
         1. (i)on such property (or rights to property) of such person used in the trade or business for which the registration is sought, or
         2. (ii)with the consent of such person, on any other property (or rights to property) of such person as the Secretary determines appropriate.
   2. (2)If a lien is imposed pursuant to paragraph (1), the Secretary shall issue a certificate of discharge or a release of such lien in connection with a transfer of the property if there is furnished to the Secretary (and accepted by him) a bond in such sum as the Secretary determines appropriate or the transferor agrees to the imposition of a substitute lien under paragraph (1)(B) in such sum as the Secretary determines appropriate. The Secretary shall respond to any request to discharge or release a lien imposed pursuant to paragraph (1) in connection with a transfer of property not later than 90 days after the date the request for such a discharge or release is made.
3. (c)Rules similar to the rules of section 4222(c) shall apply to registration under this section.
4. (d)The Secretary may require—Any person who is required to report under this subsection and who has 25 or more reportable transactions in a month shall file such report in electronic format.
   1. (1)information reporting by any person registered under this section, and
   2. (2)information reporting by such other persons as the Secretary deems necessary to carry out this part.